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Topic: Beaufort, SC
RETIREMENT 12 Great Places to Retire by Pat Mertz Esswein & Mary Beth Franklin For most of our lives, where we live is firmly tied to where we work. But once there's no job to commute to, we have the liberating -- and exhilarating -- opportunity to pull up stakes. Your options are limited only by your imagination and your financial wherewithal.

Studies by the Del Webb Co., designer of the original Sun City retirement communities, suggest that baby boomers are more likely than their predecessors to move in retirement. Once boomers start to retire, they will do so at a rate of more than 10,000 a day for the better part of two decades, says E. Thomas Wetzel, president of Retirement Living Information Center, a Web site that helps consumers find their ideal retirement spot.

There is no one-size-fits-all plan for this 76-million-strong generation, however. Retirees who relocate generally prefer a safe, uncrowded destination with good medical facilities and a low cost of living. But there is also a nascent trend among retirees to flee the suburbs for downtown to take advantage of all the excitement and conveniences that revitalized cities have to offer.

So if you're thinking about relocating, we've scouted the U.S. for great places to retire. Even if you're years from packing it in, this guided tour of 12 terrific destinations will give you a taste of the wide range of choices for your next phase of life. You'll find some surprises here, including a few places with wintry weather that usually (and unfairly) knocks them off most retirement lists. (Your faithful editor has eliminated 11 duds from the list.)

Beaufort, S.C. About 35 miles north of Hilton Head Island, Beaufort is emerging as a new destination for retirees. Its palm-tree-lined historic downtown, filled with funky restaurants, upscale shops and turn-of-the-century houses, offers the charm of Savannah but on a smaller scale. Overlooking Beaufort Bay, this town is a paradise for boaters, kayakers and fishermen, and its mild climate is ideal for year-round golf. A typical three-bedroom, two-bath house sells for about $200,000. Entertainment is plentiful, and includes performances by the Lowcountry Shakespeare Co. and the Beaufort Orchestra.

Population: 13,000 Income tax: Top rate of 7%; no tax on social security benefits or on the first $3,000 of retirement income for those under age 65, or on the first $10,000 for those over 65. Property tax: $794 per $100,000 of assessed value ($50,000 is exempt for homeowners 65 and older) Sales tax: 5% (prescription drugs are exempt) www.beaufort.com